Coronavirus (COVID-19) - employment issues in the UK

As we navigate the second wave of the pandemic, we highlight the key considerations for employers in the UK.

15 March 2021

Publication

As we emerge from the second wave of the pandemic we highlight the key considerations for employers in the UK.

On 4 January 2021, the UK Government introduced a third national lockdown and has undertaken a rapid vaccination programme. In light of this, infection rates have decreased across the country and, the Government has published  its 4-step roadmap to lifting restrictions subject to specific tests being met, "Covid-19 Response - Spring 2021". The four steps are below:

  • Step 1 - Schools to reopen fully on 8 March. From 29 March, there will be limited changes on social mixing allowing six people or two households to meet outside.
  • Step 2 - No earlier than 12 April, sectors of the economy will be permitted to reopen, including non-essential retail, hairdressers, indoor leisure facilities and outdoor hospitality.
  • Step 3 - No earlier than 17 May, further sectors will be permitted to reopen, including indoor hospitality, some indoor entertainment such as cinemas and museums and some large events including conferences and sports events (subject to capacity limits). Six people or two households will be permitted indoors.
  • Step 4 - No earlier than 21 June, the Government aims to remove all legal limits on social contact and other events and reopen remaining closed settings (such as nightclubs).

Please note different rules apply in Scotland, Wales and Northern Ireland.

Working safely

For the vast majority, homeworking is now set to continue until at least   May 2021. There is ongoing Government  guidance for employees to "work from home where they can" over the months ahead.

The amended Regulations state that individuals may only leave home "for the purposes of work... where it is reasonably necessary". The Government guidance states that you may only leave home for work purposes if "you cannot reasonably work from home", and includes a non-exhaustive list of critical workers. Failure to comply is a criminal offence. This is a gear change from previous guidance which said that "everyone who can work effectively from home must do so".

It remains the case that where it is not reasonably possible to work from home, individuals may go to work. Employers need to carefully assess whether this exemption applies and whether physical attendance is reasonably necessary.

Workplace testing

Whilst it is a voluntary decision for employers to offer testing programmes, the Government is keen to encourage employers to sign up.  It has published guidance for employers and third party providers wishing to offer workplace testing for asymptomatic employees.

Workplace vaccinations

There is ongoing debate regarding mandatory vaccination, the use of vaccination "passports" and the risk of increasing existing inequalities. In some (limited) sectors, such as health and social care, there is public support for "no jab, no job" policies, but unions have warned against a hardline approach. Vaccinations currently remain voluntary and Acas have updated their guidance to say that "in most cases, it's best to support staff to get the vaccine without making it a requirement".

Home office equipment and expenses

There is no general legal obligation on employers to provide equipment to enable staff to work from home. Nonetheless, many employers have facilitated this, for example by allowing employees to take equipment from the office home. Where employees are identified as at risk due to a health and safety concern, employers should cover the cost of providing any necessary equipment.

There is no legal requirement to reimburse homeworking expenses, such as additional electricity, heating or internet/broadband costs, although some employers have agreed to do so.

There is some tax relief available in respect of both home office equipment and expenses:

  • there is no charge to tax for an amount reimbursed to an employee for expenses for home office equipment (provided there is no significant private use) up until the end of the tax year 2021/2022;

  • employers can reimburse additional costs of up to £6 per week free of tax and NICs without proof of expenditure.

Employers should also continue to be mindful of the following:

  • Health and safety for homeworkers - employers should continue to be mindful of the health & safety of the workforce while they work from home. For the majority of the workforce who will work at home on a laptop or computer the risk of issues is likely to be lower, but consider those carrying out different roles, or anyone more vulnerable (i.e. a pregnant employee).

  • Health and safety in the office - Where (limited) staff are attending the office, employers must ensure that the workplace is COVID-secure. This requires carrying out a COVID-19 risk assessment, social distancing and handwashing measures, as well as consulting with staff about the measures. The HSE guidance on "Working safely during the coronavirus" is available here.

  • Face masks - The wearing of face masks is now widely encouraged in the UK and the Government has amended guidance to reflect this. However, whilst wearing a mask in the office remains optional, employers may want to think about whether there are circumstances where this would be appropriate. An  Employment Tribunal  recently dismissed a claim for unfair dismissal from an employee who refused to wear a mask and found that this was within the range of reasonable responses.

  • Communication - employers should continue to maintain regular contact points and catch-ups to help employees working from home to continue to feel connected and engaged. This is especially important the longer that employees work from home. Seek to engage with employees about their and worries.

  • Flexibility - show flexibility, particularly in circumstances where childcare arrangements may prevent employees from working their standard working hours.

  • IT Security - increased numbers of phishing attacks have been reported since the outbreak of the coronavirus. Encourage employees to be especially vigilant.

  • Mental & physical wellbeing - working from home can feel lonely and lead to longer periods of physical inactivity than working in an office environment. Encourage employees to speak up if they are struggling with their mental or physical health and share resources and ideas for how to stay healthy, active and connected during this period.

Job Support Schemes

The Coronavirus Job Retention Scheme (CJRS) has been extended until 30 September 2021. Employees are eligible to receive up to 80% of salary for hours not worked (up to £2,500). Further Insight on this scheme is available here.

The Job Support Scheme and the Job Retention Bonus have been withdrawn.

For more details of these and other current measures, read our Insight: UK job support schemes.

Clinically Vulnerable Adults

People who are clinically extremely vulnerable (high risk) will have previously received a letter from the NHS and may have been advised to shield in the past. Under the new national restrictions, individuals who are clinically extremely vulnerable are advised to stay at home as much as possible.  If they cannot work from home, individuals in this category should not attend work for this period of restrictions and may be eligible for Statutory Sick Pay (SSP). SSP may be reclaimed through the SSP Rebate Scheme. The guidance also suggests that furlough may be available.  Individuals who live with those who are extremely vulnerable but who are not themselves clinically extremely vulnerable can still attend work.

The guidance has been updated to reflect this.

Self-isolation

The government has updated its guidance with respect to self-isolation. The main message is that anyone with COVID-19 symptoms (recent onset of a new continuous cough, high temperature or loss or change to your sense of smell or taste) or a positive test result should stay at home and self-isolate for 10 days. Read the Stay at home guidance here.

Sick pay

Employees who are required to self-isolate may be eligible to receive statutory sick pay (SSP) from the first day of absence.

Employers may be able to claim back up to 2 weeks' SSP paid out to employees because of coronavirus under the government's SSP Rebate Scheme. See here for more details.

Travel

Under the national lockdown in England, people cannot travel away from home, including internationally, unless an exemption applies, which includes for the purposes of work or education. Different rules apply in Scotland, Wales and Northern Ireland. The Government has updated it general guidance for British people travelling overseas.

In England, you must complete a Declaration form for international travel (except for travel to Ireland). There is also travel advice on specific countries. There may also be entry restrictions, screening or quarantine requirements on arrival.

Upon return to the UK, employees must follow all the rules for entering the UK. These include providing journey and contact details, evidence of a negative COVID-19 test before travel, quarantine and additional COVID-19 tests. This will take place in a managed quarantine hotel if entering England from a red list travel ban country

The Spring roadmap states that the Global Travel Taskforce will report their recommendations on 12 April 2021 regarding international travel, which will resume no earlier than 17 May (step 3). The Roadmap also states that "once more is known about the evidence of vaccines and their efficacy against new variants, the Government can look to introduce a system to allow vaccinated individuals to travel more freely internationally".

Other useful documents

Covid-19 Response - Spring 2021 ("Spring Roadmap")

National lockdown: stay at home guidance

Working safely during coronavirus

Stay at home guidance

Guidance for clinically extremely vulnerable

Coronavirus: travel advice

ACAS: Coronavirus: advice for employers and employees

See our Coronavirus (COVID-19) feature for more information generally on the possible legal implications of COVID-19.

For a broader discussion of the impact of the pandemic on the workplace, read our Insight: Covid -19 - a new normal for employment law.

This document (and any information accessed through links in this document) is provided for information purposes only and does not constitute legal advice. Professional legal advice should be obtained before taking or refraining from any action as a result of the contents of this document.